Assume the following information for a company that produced 10,000 units and sold 8,000 units during its first year of operations and produced 8,000 units and sold 10,000 units during its second year of operations: Selling price Per Unit Per Year $200 Direct materials Direct labor $ 80 $ 50 Variable manufacturing overhead Sales commission $ 8 $ 8 Fixed manufacturing overhead $300,000 Using absorption costing, what is the unit product cost for units produced during the second year of operations? Multiple Choice $168.00 $146.50 $138.00 < Prev 9 of 12 ------ Next >